Summaries of the latest case law updates, curated for Indian businesses, startups, and compliance professionals.
Case Law Updates
Showing 34 recent updates in this category.
Analysis of conflicting High Court views on consolidated GST show cause notices for fraudulent ITC across multiple financial years. The post Fraud Across Financial Years: Case for Bunched SCNs Under C…
CESTAT upheld 200% duty, confiscation and penalties on Pakistani-origin brass scrap while allowing re-export after redemption and enhanced penalties. The post CESTAT Upholds 200% Duty on Pakistani-Ori…
Bombay High Court quashes Section 148 notice and consequential reassessment issued in the name of a deceased assessee. The post Notice to Deceased Assessee Under Section 148 Is Null & Void: Bombay HC…
ITAT Mumbai holds formal trust deed is not mandatory for 12AB renewal where other documents evidence a charitable institution’s existence. The post Trust Deed Not Mandatory for 12AB Renewal: ITAT Mumb…
ITAT Mumbai deletes Section 68 loan addition and interest disallowance where Revenue relied on investigation material without independent verification. The post ITAT Mumbai Deletes ₹5.99 Crore Section…
ITAT Mumbai upholds deletion of Rs.1.62 crore section 68 addition after assessee proved lender identity, creditworthiness and genuineness. The post ITAT Mumbai Deletes Section 68 Addition on Unsecured…
ITAT Panaji deletes Section 41(1) addition as no cessation occurred during AY 2011-12 and dismisses Revenue's cross appeal. The post ITAT Panaji Deletes Section 41(1) Addition for No Cessation of Liab…
ITAT Mumbai dismissed Revenue’s TDS appeal and held that no TDS or consequential interest arose on Pfizer’s year-end expense provisions. The post Year-End Expense Provisions Not Liable to TDS: ITAT Mu…
ITAT Pune holds amended Rule 8D prospective, excludes Section 14A adjustment from MAT and allows bad-debt write-off relief. The post Section 14A Disallowance Limited to 0.5% & Excludes from MAT Book P…
ITAT Mumbai allowed the management-fee TP ground, holding entity-level TNMM appropriate, and restored 80G and TDS issues to the AO. The post ITAT Mumbai Deletes Rs. 93.23 Crore Management Fee TP Adjus…
ITAT Bangalore excludes high-turnover comparables, remands five comparables for FAR verification and sends delayed-receivables adjustment for fresh decision. The post ITAT Bangalore excludes high-turn…
GSTAT Kolkata dismissed Revenue appeal, holding packing materials eligible for ITC refund under Section 54(3)(ii) where bulk and packaged tea attract 5% GST. The post GSTAT Kolkata Allows ITC Refund W…
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